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SACHS v. U.S.

No. 90-2045.

941 F.2d 464 (1991)

Ralph G. SACHS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided August 15, 1991.

Attorney(s) appearing for the Case

Richard G. Brewer (argued and on brief), Bloomfield Hills, Mich., for plaintiff-appellant.

Geneva S. Halliday, Asst. U.S. Atty., Office of the U.S. Atty., Detroit, Mich., Gary R. Allen, Acting Chief (on brief), David I. Pincus, Curtis C. Pett (argued), U.S. Dept. of Justice, Appellate Section Tax Div. and Alexandra E. Nicholaides, Trial Attorney, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant-appellee.

Before: KEITH, Circuit Judge, LIVELY, Senior Circuit Judge, and WEBER, District Judge.

LIVELY, Senior Circuit Judge.

The taxpayer, plaintiff Sachs, appeals from an order of the district court dismissing this action for income tax refunds. The complaint sought reductions or set offs against his income tax liability for the years 1978 and 1979 based upon a net operating loss sustained during 1981. The district court concluded that it lacked subject matter jurisdiction because the plaintiff had failed to file a timely claim for

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